Carbohydrates like sugars are poly alcohols while lipids are esters. Carbohydrates contain more oxygen compared to lipids. carbohydrates have much chemical energy compared to lipids.
Carbohydrates are 6-carbon rings while lipids are multi-carbon chains
Carbohydrates are water soluble while lipids are not water soluble
Carbohydrates provide 4 calories per gram while lipids provide 9 calories per gram